§ 44-29-8 - Taxes as debt to state – Lien on real estate.
SECTION 44-29-8
§ 44-29-8 Taxes as debt to state –Lien on real estate. – The amount of any taxes, including interest and penalties, imposed by thischapter shall be a debt due from the seller to the state, shall be recoverableat law in the same manner as other debts, and until collected shall constitutea lien upon all the seller's real property located in this state, and this lienshall take precedence over any other lien or encumbrance on the property.